{
  "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-27",
  "json_url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-27.json",
  "legislation": "uksi/2025/200",
  "legislation_title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025",
  "path": "regulation/27",
  "kind": "regulation",
  "number": "27",
  "heading": "Interpretation of this Chapter",
  "text": "In this Chapter—\n(a) “eligible co-ownership scheme” has the meaning given by regulation 29(1);\n(b) “unauthorised contractual scheme” means a co-ownership scheme that is—\n(i) not authorised for the purposes of FISMA 2000 by an authorisation order in force under section 261D(1) of that Act,\n(ii) not a RIF, and\n(iii) not an eligible co-ownership scheme;\n(c) where an expression in this Chapter is defined in Part 4 of FA 2003 (stamp duty land tax), it has the meaning given by that Part.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 261D was inserted by S.I. 2013/1388. Relevant amendments were made by S.I. 2018/696."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Part 4 defines what is meant by “land transaction”, “chargeable consideration”, “chargeable interest” and “market value”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/200/regulation/27",
    "retrieved_at": "2026-10-28T21:20:08.412857+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}